International Accounting

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Referativny Zhurnal VINITI RAS
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International Accounting

«International Accounting»

Vol. 26, Iss. 6, June 2023

THEORY OF ACCOUNTING

pp. 596–619

The structure of accounting theory. Part 2

( Sergei V. KOLCHUGIN )

pp. 620–644

On the mechanism for improving accounting and reporting of subordinate educational institutions of the Ministry of Culture of the Russian Federation

( Konstantin K. KUMEKHOV / Mariya V. PETROVSKAYA / Georgii K. KUMEKHOV )

Managerial accounting

pp. 645–667

Accounts payable forecasting in financial management: Opportunities and limitations

( Liliya B. SUNGATULLINA / Leila R. RAFIGULLINA )

FINANCIAL ACCOUNTING

pp. 668–691

Particularities of documenting the accounting events on intangible-asset acquisition, revaluation and write-off

( Gamlet Ya. OSTAEV / Guzaliya S. KLYCHOVA / Elena A. SHLYAPNIKOVA / Irina P. SELEZNEVA / Irina A. SELEZNEVA / Regina I. NURIEVA )

ACCOUNTING SYSTEMS ADAPTING

pp. 692–710

Accounting unreliability risks in the context of accounting reform

( Tat'yana Yu. SEREBRYAKOVA / Larisa V. MARKINA )

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4

April 2024

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